Court : Punjab and Haryana
Reported in : [1973]90ITR297(P& H)
..... being heard : provided further that no such rectification shall be made of anymistake in any order passed more than one year before the commencementof the indian income-tax (amendment) act, 1939.' 5. the appellate assistant commissioner proceeded to correct the errorunder section 31, the relevant part of which is in the following terms :-- '31. (1 ..... or a new assessment of a firm or association of persons is ordered to be made, the appellate assistant commissioner may authorise the income-tax officer to amend accordingly any assessment made on any partner of the firm or any member of the association. . (5) the appellate assistant commissioner shall, on the conclusion ..... that an assessee having once filed an appeal cannot withdraw it. in other words, the assessee having filed an appeal and brought the machinery of the act into working cannot prevent the appellate assistant commissioner from ascertaining and settling the real sum to be assessed, by intimation of his withdrawal of the appeal. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1972P& H471
..... so that the agriculturist can be provided good engines at a very reasonable price and he is not to suffer at the hands of the commercial firms in competition. as an interim measure to overcome the present situation seven engines have been approved for sale as per price list enclosed. henceforth all the loans issued by ..... of the privy council have laid down in eshuqbayi eleko v. officer administering the government of nigeria, air 1931 pc 248, as under:--'the executive can only act in pursuance of the powers given to it by law. in accordance with british jurisprudence no member of the executive can interfere with the liberty or property of ..... and are members of the primary land mortgage bank ltd., bhatinda (hereinafter called the bank). the bank is a society registered under the punjab co-operative societies act, 1961 (hereinafter called the act) and punjab co-operative societies rules, 1963 (hereinafter called the rules) and the bye-laws of the bank (hereinafter called the bye-laws). bye-law .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1973]31STC536(P& H)
..... (ii). the assessee felt dissatisfied with the said order and filed a revision petition before the excise and taxation commissioner, punjab. subsequently, on account of amendment in the act, the sales tax tribunal (hereinafter referred to as 'the tribunal') were created, which were also empowered to decide pending revisions and appeals under section 21b of ..... february, 1971, by which power of transfer of cases has specifically been given to the commissioner. his contention is that now the government has made the amendment in the rules and has given powers of transfer of cases which shows that earlier the transfer could not be made as there was no rule to ..... to the assessee, the respondent's action is operating to the serious prejudice of the petitioner's rights and the respondent should be restrained from so acting. in our opinion there should be a proper precise lawful order, transferring the petitioner's assessment proceedings from the record of the appropriate assessing authority actually .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1973]91ITR501(P& H)
..... primary liability to pay the sales tax, so far as the state is concerned, is on the seller. indeed before the amendment of the 1947 act by the amending act, the sellers had no authority to collect the sales tax as such from the purchaser. the seller could undoubtedly have put up the price so as to include the sales ..... is further made clear by the fact that the registered dealer need not, if he so pleases or chooses, collect the tax from the purchaser and sometimes by reason of competition with other registered dealers he may find it profitable to sell his goods and to retain his old customers even at the sacrifice of the sales tax. this also makes ..... him. yet, another dealer may choose to charge only the sale price of the goods and may decide to pay the sales tax from his own profits, if, due to competition in the market, he decides to have less profits on the goods sold. in all the three exigencies, the valuable consideration for the transfer of the property in goods will .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H1
..... to effectively link them to the various markets in the state to enable the producer to get competitive prices, and other various objectives as defined under section 28 of the act, .........'these increases in rate of fee by various amending acts bave been challenged in the writ petitions pertaining to the market committees in the state of punjab. ..... tke said market fee from one rupee to rupee one and fifty paise.'in fact, no fee was increased by the market committees in pursuance of this amending act because the increase in the rate of fee was not considered sufficient by the agricultural marketing board to carry out the development projects which had been planned. ..... no dealer felt aggrieved.3. the harayana government substituted the words 'one rupee' in place of 'fifty naye paise' by tie punjab agricultural produce markets (haryana amendment) act (28 of 1969), which came into force on september 3, 1969, and thereafter the market committees in tke state began to charge fee at tke rate of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H365
..... . on merits, the broad factual position is not put in dispute. it was, however, denied on behalf of the respondent that there was tough common competition between public wholesale licensed dealers and the private wholesalers because the former were purchasing wheat within certain limits of rates while no such limits were applicable to the ..... bidder can purchase the quantities so put to auction. the petitioners' case is that the two semi-government corporations above were also purchasing wheat in stiff competition with them apart from the open rivalry between the private traders as well with the result that the petitioners have been purchasing wheat up to rupees 130 ..... ultra vires.48. we are of the view that the abovesaid contention stems from a fallacious assumption that the impugned fourth amendment order is to be deemed as state legislation. the essential commodities act is a central statute and section 3 thereof empowers the central government to issue orders within the scope of the said .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1975P& H265
..... raj tuli, j. 1. the petitioner. shri baldev rai guliani. was recruited to the punjab civil service (judicial branch) as a result of his success in the competitive examination held in june, 1954. he was appointed as subordinate judse iv class on february 27, 1956 and was conferred powers of subordinate judge i class in 1957. ..... which was vested by the constitution in the highcourt advisedly, will no longer be entirely in the hands of the high court, the remedy for it is by amendment of the law to restore the former position.'it is thus evident thpt the constitution makers, by making provisions in articles 233 to 227 of the constitution sptvifically for ..... of the special provisions, not even similar to those made by the government of india act, 1935, in respect of the subordinate iudiciary. if that had remained, the judicial services would have come under part xiv dealing with the services in india. an amendment, fortunately, was accepted and led to the inclusion of articles 233 to 237. these .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1976]103ITR208(P& H)
..... parties. it is stated in the deed that several biscuit factories were being established in the country and, as a result thereof, there was likelihood of unhealthy competition between the manufacturers and, therefore, to meet the contingency, it was desirable to make pucca arrangement for the disposal of the entire production. the agreement had ..... . narayanaswamy informed the board that several new biscuit factories had been established in the country and, as a result thereof, there was every likelihood of unhealthy competition between the manufacturers. he had discussed the matter with mr. ram krishna dalmia of new delhi, who was agreeable to purchase the entire products of the ..... should have ordered rectification under section 254(2) of the act. section 254(2) says that the appellate tribunal may, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment if the mistake is brought to its notice by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1977]110ITR278(P& H)
..... sections 40 and 40a deal particularly with deductions which may not be allowed. section 40a was introduced into the income-tax act with effect from april 1, 1968, by way of amendment, by the finance act of 1968. section 40a(1) is significant and it enacts that the provisions of this section shall have effect notwithstanding ..... anything to the contrary contained in any other provision of the act relating to the computation of income under the head 'profits and ..... override clear parliamentary intention. that is not permissible. in state of tamil nadu v. kandaswami : [1976]1scr38 , construing section 7a of the madras general sales tax act, the supreme court observed : 'its main object is to plug leakage and prevent evasion of tax. in interpreting such a provision, a construction which would defeat its .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1980]126ITR403(P& H)
..... no. 5015/lb-3(32)61 dated january 16, 1962, under sub-section (1) of section 6 of the indian electricity act, 1910, as amended by the indian electricity (amendment) act, 1959 (hereinafter to be referred to as ' the act '), read with sub-clause (1) of clause 9 of the bhatinda electric-licence 2003 (bikrami) on the expiry of the ..... said notice also notified to the assessee-company that the undertaking shall vest in the board as its absolute property as laid down in section 7 of the act (as amended) and the licence of the company shall cease to have any further operation. the assessee-company, in view of the impending transfer of its undertaking in ..... uniformly without going into the distinction whether the undertaking purchased was owned by a local authority or the purchase was effected under section 5 or section 6, the amended section 7a, dealt with the very question, sought to provide separately regarding the purchase price and its fixation for the undertaking, (i) owned by a local authority .....
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